Impact of accounting process characteristics on accounting outsourcing: Comparison of users and non-users of cloud-based accounting information systems

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Impact of accounting process characteristics on accounting outsourcing : Comparison of users and non-users of cloud-based accounting information systems. / Asatiani, Aleksandre; Apte, Uday; Penttinen, Esko; Rönkkö, Mikko; Saarinen, Timo.

In: International Journal of Accounting Information Systems, Vol. 34, 100419, 09.2019.

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@article{a7e39a0462c64427b57d0a0818598311,
title = "Impact of accounting process characteristics on accounting outsourcing: Comparison of users and non-users of cloud-based accounting information systems",
abstract = "Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.",
keywords = "Accounting, Cloud-based accounting information systems, Outsourcing, Small and medium-sized enterprises, Transaction cost economics",
author = "Aleksandre Asatiani and Uday Apte and Esko Penttinen and Mikko R{\"o}nkk{\"o} and Timo Saarinen",
year = "2019",
month = "9",
doi = "10.1016/j.accinf.2019.06.002",
language = "English",
volume = "34",
journal = "International Journal of Accounting Information Systems",
issn = "1467-0895",
publisher = "Elsevier Inc.",

}

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TY - JOUR

T1 - Impact of accounting process characteristics on accounting outsourcing

T2 - Comparison of users and non-users of cloud-based accounting information systems

AU - Asatiani, Aleksandre

AU - Apte, Uday

AU - Penttinen, Esko

AU - Rönkkö, Mikko

AU - Saarinen, Timo

PY - 2019/9

Y1 - 2019/9

N2 - Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.

AB - Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.

KW - Accounting

KW - Cloud-based accounting information systems

KW - Outsourcing

KW - Small and medium-sized enterprises

KW - Transaction cost economics

UR - http://www.scopus.com/inward/record.url?scp=85069477375&partnerID=8YFLogxK

U2 - 10.1016/j.accinf.2019.06.002

DO - 10.1016/j.accinf.2019.06.002

M3 - Article

VL - 34

JO - International Journal of Accounting Information Systems

JF - International Journal of Accounting Information Systems

SN - 1467-0895

M1 - 100419

ER -

ID: 36101455